Account book and the like



July 22, 1924.

M. HQROWTZ ACCOUNT BOOK AND THE LIKE Filed July 12, 1923 v jv'mw fm:

Patented July 22, 1924.

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PATENT 'oFFIcE.

MAX HOROVITZ, OF WOODRIDGE, NEW YORK.

ACCOUNT BOOK AND THE LIKE.

Applicati on filed trul 12, 1923. Serial No. 650,990.

, State of New York, have invented an Improvement inAccount Books and the like, of which the following is a specification.

My present invention relates to account books, such as ledgers or the like, for hotels, boarding houses and like businesses, and aims to devise account books of the general character specified above, particularly ledgers or the like for hotels, boarding houses and like businesses, which shall be adapted, in a very simple, convenient and reliable manner, to meet the accounting requirements of the bookkeeping departments of hotels, boarding houses and like businesses, where guests are accommodated for the most part on a weekly basis and where bills are usually rendered on a similar basis. It is an object of the present invention to devise account books of the generalcharacter specified above, particularly the ledgers or the like for hotels, boarding houses and like businesses referred to, which shall be de signed to supersede the card systems hitherto used for similar purposes and to supplant the ordinary ledgers which are impracticable for the intended purpose.

In the accompanying specification, I shall describe, and in the annexed drawing show, an illustrative embodiment of the present invention. It is, however, to be clearly understood that my invention is not limited to the specific embodiment thereof herein shown and described for purposes of illustration only.

Referring tothe drawing, wherein I have illustrated theaforesaid illustrative embodiment of the present invention:

Figure 1 is a plan view'of an account book embodying the principlesof the present invention and open at the first alphabetic index page; and

Figure 2 is a view similar to Figure 1 showing the reverse side of the alphabetic index page shown in Figure 1 ofthe drawing, with certain of the ledger sheets shown in partial perspective to make the showing clearer. I 7 r V Referring to the aforesaid illustrative embodiment of the present invention, the ledger or other book of account comprisingsaid illustrative embodiment is preferably made up of as many sections or sub-divisions s as there are letters in the alphabet, that is, twenty-six such sections or sub-divisions 5.

Each such alphabetic section or sub-division 8, such as alphabeticsection or sub-division corresponding to the letter A,as more clearly shown in Figures 1 and 2 of the, drawing, preferably consists of an alphabetic index page or pages ,3) preferably pro vided with an alphabetic index tab or like marker t. The alphabetic index page or pages p is preferably provided with a plurality of day columns d, seven in number, corresponding to the seven days of the week. It may here be stated that it is immaterial whether there is one alphabetic index page 39 or a plurality of such index pages, and'whether the seven day columns are on one such alphabetic in dex page 39 or on a plurality of such pages,

Associated with each day column d is a ledger sheet number index column 2' for entry therein of the ledger sheet index numbers corresponding to the ledger sheets for the particular days of opening, and the particular names of, the accountsv There will thus be seven ledger sheet. number index columns 2', one corresponding to each day column d.

Cooperating with the alphabetic index pageor pages (79 and the day columns (Z and ledger sheet number index columns 2' making h up such alphabetic index page or pagesv p,

in each alphabetic section 8, is a plurality of groupsofledger sheets Z which are prefererably groupedaccording to the days of the .sheet d to separatesuccessive groups of ledger sheets grouped according to each dayof the week. The day division sheets have been generally indicated by reference character alw and are preferably provided with the tabs t bearing designations of the to the particular groups of ledger sheets 96 'week. There will ordinarily, therefore, be 1 'seven such groups of ledger sheets Z; In .order to facilitate the use of the ledger particular days of the week corresponding d designated or marked out by tlie particular day division sheets CZ,

It may be here stated that each ledger sheet in a particular group corresponding to a particular day of the week is provided, preferably at its upper right hand corner, with an index number a which is entered in the appropriate ledger sheet number index column 'associated with the particular day column (Z corresponding to the particular day oi? the week on which the account corresponding to the ledger sheet in question was opened. It may here also be stated that the name of the account represented by each ledger sheet corresponds to the alphabetic designation of the particular section a of the ledger now being described. Preferably this results from having all of the accounts alphabetically arranged under the first letter of the surname of each account.

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The manner of constructing and assembling the ledger comprising the aforesaid illustrative embodiment of the present in vention will be substantially clear from the foregoing description. The ledger is preferably of the loose leaf variety, although conceivably a permanently bound ledger may be made up embodying the principles of the present invention. The ledger ondinarily consists of twenty-six sections s, or

their equivalents, corresponding to the tweu ty six letters of the alphabet and being preterably alphabetically arranged Each section 5 of the ledger is, as described above, made up of an alphabetic index page or pages 79, provided with seven day columns (Z corresponding to the seven days of the week, each of said day columns being preferably provided with. a ledger sheet number index column i for entry therein of the ledger sheet index numbers a corresponding to the ledger sheets I for the particular days of opening, and the particular names of the accounts, Preferably each alpha .betic index pa e or pages 79 is combined.

, 2 with a pliu'ality of groups of ledger sheets grouped according to the days of the week and bearing an index number n corresponding to the entry 1n theledger sheet num -.ber index column of the alphabetic index page. There is also preferably arranged in each section a a day division sheet for separating the ledger sheets grouped according to the days of the week, said day division. sheets being preferably provided withitabs bearing designations of the particular days of the week belonging to each group of ledger sheets.

In use immediately after the guest registers at the hotel, beaming house or the l.ike.,;his name is entered on the particular alphabetic index page or pages corresponding, in the instance given, to the letter of the. alphabet with which his surname bes and in the column corresponding to the )articular day of his arrival, A ledger sneet is now inserted in the particular group ledger sheets corresponding to the day of the gnests arrival and belonging to the section a under the letter of the alphabet correspm'idingto the first letter of the guest s surname. The blank ledger sheet is given an index number which is preferably nirinerically the next number to the number of the previous sheet on which an entry has already been made and this index number is entered in the ledger sheet. number index: column at the side ol the guests name in the day column in which his name is en-- tered.

It is highly desirable that the accounting department of a hotel, boarding house or the like, be able to determine-in an eiiicacious and expeditious manner which bills are due on the current day of each week, inasmuch as a. hotel, boarding house or the like, which accommodates guests for a period f one week or more, has accounts receivable maturing every day of the week, which accounts are for the most part also collectable when due.

This form of ledger or other account book, is admirably adapted to fill this need. The bookkeeper or accountant is enabled to proceed with the charging and billing of the active accounts of any particular day, by going through the twenty-six sections 8, and referring to those accounts which are grouped in each section under the day division sheet corresponding to that day. The ordinary ledger is impracticable in that it requires the bookkeeper or accountant to look through every account that the ledger contains, in order to determine Which bills are due on a particular day. The ledger or other book of account of the present invention enables him to ascertain that fact at a glance by proceeding as hereinbefore mentioned.

Furthermore, this form of ledger or other account book is admirably adapted and designed to supersede the card systems which have hitherto been used for the same general purpose, and renders the bookkeeping and accounting more eficient, reliable and safe. It is superior to the card systems in that it eliminates all danger of loss of cardsv by misplacing, mislaying, or destroying them, which danger is necessarily incidental to any card system, for the reason that the cards have to be withdrawn from the file and handled loosely each and every time that charging, crediting or checking is done. Being very compact, it-is more easily handled than a card system which is comparatively unwieldy.

In the particular form given above, the section .9 of the ledger or its equivalent, which has been illustrated in. greater detail,

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is the section under the letter A where the entries A. Adam (index number 1), B. Apple (index number 2) and C. Acme (index number have been entered under Sunday; D. Ackeron (index number 1) and E. Acita (index number 2) have been entered under l\ Ionday;"F. Action (index number 1), G. Arin (index number 2), H. Arton (index number 3) and I. Arra (index number 4) have been entered under Tuesday; J. Acon (index number 1) has been entered under Wednesday; K. Active (index number 1) has been entered under Thursday; L. Alco (index number 1) and M. Aldrick (index number 2) have been entered under Friday; and N. Aldredge (index number 1), O. Alberts (index number 2), P. Alba (index number 3), Q. Albon (index number 4), R. Albino (index number 5) and S. Algeron (index number 6) have been entered under Saturday.

What I claim as my invention is:

1. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week.

2. A book of account such as a ledger for hotels, boarding houses and the like, com-- prising an alphabetic index page or pages provided with seven day columns corre sponding to the seven days of the week, each of said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets i for the particular days of opening, and the particular names of, the accounts.

3. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week, each of said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets for the particular days of opening, and the particular names of, the accounts, in combination with a plurality of groups of ledger sheets grouped/according to the days of the week.

4. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week, each of'said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets forthe particular days of opening, and the particular names of, the accounts, in combination with a plurality of groups of ledger sheets numbers corresponding to the ledger sheets for the particular daysof opening, and the particular names of, the accounts, in combination with a plurality of groups of ledger sheets grouped accordingto the days of the week, and a day division sheet sepagating the grouped ledger sheets for each 6. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week,

each of said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets for the particular days of opening, and the particular names of, the accounts, in combination with a plurality of groups of ledger sheets grouped according to the days of the week, each of said ledger sheets bearing an index number corresponding to the entry in the ledger sheet number index column, and a day division sheet separating the grouped ledger sheets for each day.

7. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week, each of said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets for the particular days of opening, and the particular names of, the accounts, in combination with a plurality of groups of ledger sheets grouped according to the days of the week, and a day division sheet provided with a tab bearing a designation of a day of the week and separating the grouped ledger. sheets for each day.

8. A book of account such as a ledger for hotels, boarding houses and the like, comprising an alphabetic index page or pages provided with seven day columns corresponding to the seven days of the week, each of said day columns being provided with a ledger sheet number index column for entry therein of the ledger sheet index numbers corresponding to the ledger sheets for the particular days of opening, and the particular names of, the aocounts in combination ing adesignation of a day of the week and with a plurality of groups of ledger sheets separating the grouped ledger sheets for grouped according to the days of the Week, each day. 110 each of said ledger sheets bearing an index In testimony whereof I have signed my number corresponding to the entry in the name to this specification this 25th day of ledger sheet number index column, and a June, 192-3. 7

day division sheet provided with a tab been MAX HOROVITZ. 

